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2019 (3) TMI 714 - AT - CustomsConversion of shipping bills - whether the Commissioner of Customs is justified by the impugned order-in-original, in denying the request of conversion of Free Shipping Bill to Drawback Shipping Bill? - Held that:- The reasons given by the ld. Commissioner for rejection of conversion of Free Shipping Bill to Drawback Shipping Bill are not tenable as the appellant had re-exported the goods under bond, which was, at the relevant time, alive and has not been examined by the Customs. Further, the appellant has mentioned in body of the shipping bill, wherein under the Col. “description”, the appellant mentioned – Tractor Parts OCKSHAFT Assembly MC 750 CC SI + REMOTE /Re-Export against BOE No.7683830 dt.22/12/2014. Thus, the appellant has disclosed in the shipping bill that they have re-exported the goods, and all the information was on the record of the Customs Department, as is evident from the facts on record. Further, at the relevant time, the bond had not been cancelled by the Department. The fact of re-export under bond is established. The rejection of the request for conversion is not tenable - appeal allowed - decided in favor of appellant.
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